New York Laws
Part 4 - Administrative Provisions
1137-A - Returns of Estimated Tax and Payments.

(b) For the period commencing March first, nineteen hundred
seventy-seven and ending February twenty-eighth, nineteen hundred
eighty-three, every person required to file a monthly return pursuant to
subdivision (a) of section eleven hundred thirty-six, shall file, on or
before each twentieth day of March, with or as part of the monthly
return and payment otherwise due in such month, either:
(i) a
long-form, part-quarterly return setting forth the total sales and
compensating use taxes estimated to be payable by such person for such
month of March calculated for such month in the manner set forth in
subdivisions (a) and (b) of section eleven hundred thirty-seven; or,
(ii) in the event such person is otherwise eligible and so elects, a
short-form, part-quarterly return, and in either case, pay to the tax
commission the tax calculated thereunder. Any adjustment necessary to
properly report and pay the tax for March shall be reported on and paid
with the monthly return due in April.
(c) For the period commencing March first, nineteen hundred
eighty-three and ending February twenty-eight, nineteen hundred
ninety-one, every person required to file a monthly return pursuant to
subdivision (a) of section eleven hundred thirty-six of this article,
shall file, on or before each twentieth day of March, with or as part of
the monthly return and payment otherwise due in such month, a March
estimated return setting forth, either: (i) the sales and compensating
use taxes estimated to be payable by such person for such month of March
calculated for such month in the manner set forth in paragraph two of
subdivision (c) of section eleven hundred thirty-seven; or, (ii) in the
event such person has had at least four successive quarterly tax periods
immediately preceding the March for which the return is to be filed and
so elects, one-third of the sales and compensating use taxes payable by
such person to the commissioner for the comparable quarter of the
immediately preceding year calculated for such comparable quarter in the
manner set forth in paragraph one of subdivision (c) of section eleven
hundred thirty-seven. In either case, such person shall pay to the
commissioner the tax so calculated. Any adjustment necessary to properly

report and pay the tax for March shall be reported on and paid with the
monthly return due in April.
(d) Except as otherwise provided in this article and to the extent not
inconsistent with this section, all of the provisions of this article
shall apply for purposes of the estimated tax provided for in this
section.